Pengaruh Sistem Akuntansi Manajemen, Desentralisasi dan Perceived Environmental Uncertainty (PEU) Terhadap Kinerja Manajerial : Three Way Interaction  

Oleh:

Rustiana

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Jurnal Riset Ekonomi dan Manajemen vol. 2 no. 2 (2002), page 70-82.
Topik: ACCOUNTANCY SYSTEM; management accountancy system; decentralitation; perceived environmental uncertainty; managerial performance; three way interaction
Fulltext: JJ111 2(2) 0502 70-82.pdf (271.72KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ111 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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This study has two purpose. First, to investigated the interaction effects of design management accoutning systems, decentralization, and PEU on managerial performance. Second, to found the combination impact of level of decentralization, characteristics of information management accounting systems, and level of PEU. The respondent drawn from marketing and production managers in the firms that are lisitng on indonesian capital market directory. The responses of 79 samples to a questionnaire survey were analyzed by examining the regression equations for three way interaction model and partial deviated of the equations. The results support the contingent relationship between level of decentralization and broadsope information management accounting systems were associated with higher managerial performance under conditions of high PEU.

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